How is import duty calculated in China?

Import duty is the duty rate for your product's HS code multiplied by the CIF value (cost, insurance, and freight). CIF is the goods value plus freight to the Chinese port plus insurance. The duty rate varies widely by product and trade agreement.

What is China's import VAT rate?

Standard import VAT is 13 percent. A reduced 9 percent applies to certain goods such as agricultural products, books, and utilities. VAT is charged on the CIF value plus duty plus any consumption tax — so it compounds on top of the other levies.

What is consumption tax on imports?

Consumption tax (an excise) applies only to specific categories such as cosmetics, alcohol, tobacco, jewellery, and cars. China computes it using a tax-inclusive grossing formula, so the tax base is grossed up to include the tax itself, which raises the effective rate above the headline figure.

Does this cover cross-border e-commerce parcels?

No. Small cross-border e-commerce (kuajing dianshang) parcels under the personal allowance use a separate comprehensive-tax regime with different rates. This tool models general-trade commercial imports, which is the right basis for bulk or business shipments.

Why is my effective tax rate higher than the duty rate?

Because the levies stack. VAT is charged on the CIF value plus the duty plus any consumption tax, not just on the goods. Add consumption tax for excisable goods and the combined effective rate on CIF can be well above the headline duty rate alone.

China Import Duty & Customs Calculator

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Importing into China means paying more than just the duty rate. The mainland stacks several levies — import duty, consumption tax on certain goods, and import VAT — each computed on a growing base. This calculator applies them in the correct order so you get a realistic total landed cost rather than a misleadingly low duty-only figure.

How it works

Everything starts from the CIF value (cost of goods plus insurance plus freight to the Chinese port). The levies are then applied in sequence:

CIF          = goods + freight + insurance
duty         = CIF × dutyRate
consumption  = (CIF + duty) / (1 − ctRate) × ctRate     (only some goods)
VAT          = (CIF + duty + consumption) × vatRate
landed cost  = CIF + duty + consumption + VAT + broker fee

The consumption-tax line uses China’s distinctive tax-inclusive method: the base is grossed up by dividing by (1 − ctRate) so the tax is calculated on a price that already includes itself. That makes the effective consumption-tax burden higher than the headline percentage suggests, which surprises many first-time importers.

Example and notes

A shipment with 10,000 yuan of goods, 800 freight, and 100 insurance has a CIF of 10,900. At an 8 percent duty rate the duty is 872. With no consumption tax and 13 percent VAT, the VAT base is 10,900 + 872 = 11,772, giving 1,530 in VAT. Total taxes are 2,402 and the landed cost is 13,302 — an effective rate of about 22 percent on CIF, well above the 8 percent duty rate alone.

Duty rates depend entirely on the HS code and any applicable trade agreement, so confirm the rate with China Customs (海关) before relying on a quote. For small personal parcels bought online, check the cross-border e-commerce rules instead — they are a different regime with their own allowance and comprehensive tax rate.